Tmh hinh thu'c hien Luat Thue thu nhap doanh nghiep tai cac DNNVV tren dia ban huyen A Ludi N Q O Y I N D i m CHIEN- TRtTdNQ H6NQ QaANG" Cac doanh nghi$p (DN) d^u la dd'i trf^g phai thtfc hi$n nghfa vy thu§'d6l v6i Nha nrf^c, do, hp diu tinh toan n6p thuC bdi no lign quan dgn Itfi ich cua DN Diiu n&y da din dgn tinh trang nhilu DN tim each d^ ndp thufi'cang ft cang td't Vi thg; nhtfhg vi pham v l thud'vin tid'p diln dtftfi cac hinh thtfc, nhtf: tim ke hd, lach lu$t di tranh thud', tang chi phi d l giam thu nh$p chiu thug* Tham chi, m0t sfiTDN trdii thud', nhtf: h^ch toan sai chi phi, doaiih thu gay kho khSn phtfc t^p qua trinh quan ly thud'va anh htfdng dgn hi^u qua ho^t ddng cua ctf quan thud" Chi'nh vi v§y, vi$c danh gia tinh hinh thiXc hi^n Lu|t Thug* thu nh$p doanh nghidp t^i cac DN nho va vtfa (DNNW) trdn dja ban huy$n A Ltf^ la c i n thigt, tit do, dtfa mOt sfiTgiai phap nhhm nSng cao trdch nhifm thtfc hidn Lu$t Thug* thu nh^p doanh nghigp hifn THI/C TR/^NG Dd danh gid vd tinh hinb thuC hidn Ludt Thue thu nhdp doanb nghidp tai cac D N N W tren dia bdn huydn A Lrf^ giai doan 2017-2019, bdn canh ngudn sd lidu tff Cue Thud tinh Thffa Thidn Hud vd Chi cue Thue huyen A hndi, nhdm tdc gid dd tidii hanh khdo sdt 95 D N N W tren dia bdn huy^n A Lffdi, kd't qud nhff sau; Ve quan ly cdng tdc n$p thue TNDN A Lffdi la mdt d-ong nhOtog huydn ngheo d mien nui bidn gidi ciia dnh Thffa Thidn Hue vdi sd' DN It vd ngudn vdn thd'p, do, chiem hdn 90% Id DNNVV, vi \%y, thu thue hang nam ciia dia phffdng cung nho, chl tff 21 den hdn 23 ty ddng/ndm Vdi sd Iffdng DN it, c6 ngudn vdn thd'p nhrf vgy, nhrfhg thrfc trang chd'p hdnh Ludt Thud thu nhdp doanh nghidp trdn dia bdn lai didn chrfa hidu qud Cu fad, dieo sd lidu bdo cdo ciia Cue Thue ^ i T h f f a Thidn Hud, nam 2019, )' thud' phai ndp sau kidm tra (bao truy thu, phat vd truy hodn) tai cdc DNNVV huyen A Lrfdi dat trung binh gin 50 tridu ddng/cudc, sd ndy ddi vdi todn Tinh cbi cd 28 tridu ddng/cudc, chffng to mffc ndm bdt vd tudn thij phdp ludt cua cac DNNVV tai dia phrfdng cdn nhieu ban che so vdi mdt bdng chung cua Tinh Do huydn A Lffdi la vimg cd dieu kien kinh t d - x d hdi ddc bidt khd khdn, ndn cdc DN mdi thdnh ldp deu drfdc hrfdng chinh sdchrfuddi thue Cu the Id midn thud ndm dlu tidn va giam 50% sdthudphdi nop nam tiep theo, dd, ty thue thu nhaip doanh nghiep (TNDN) thu dffdc tff cdc DN so vdi tdng sdthu ve thue TNDN ddu rat tha'p, nam 2019 chi dat 7,14% Cdc DN trdn dia ban hien vSn chffa thrfc hidn dung quy dinh cfia phdp ludt vd vide ndp thue, so' Iffdng DN nd thue vd sd tien thud'cdn nd dong cao, ty Id nd dpng/sd thud da thu chie'm ty ldn, ndm 2019 Id 56,91% (Bang 1) Ve kS khai, ngp, quydt todn thue dp d^ng tgi DN Theo ke't qud khao sdt cua nhdm tdc gia, cd gan 60% DN cam thd'y thuan ddn, de ddng ke khai vd quyd't todn thud Didu ndy cbo thay, cdc DN thffc hi?n kd kbai vd quyet toan thud TNDN theo hffdng ddn gidn hda thu tuc, nhanh chdng vd ddm bdo ddng ludt dinh hdn so vdi trffdc ddy Tuy nliien, sd95 DN dffdc dieu tra, chi cd gin mdt ni3fa so' DN (chie'm 45,26%) cho rang, cbi phi de DN tudn thu thu tuc hdnh cbinh d mffc thap Dieu ndy I D ^ ! hpc Kinh t^ - D^i hgc Hu^ • •= hiiuftn A Lffdi 107 KINH TE NQANH - LANH THO BANG 1: KET QOA QOAN LY CONG TAC NQP THQE TNDN TREN DIA BAN H U Y ^ N A LtTdl ^ ^ N a i ^ ^ ^ i i U i ' ' 2018/2017 2019/2018 Chi tifeuv^ thug" TNDN 2017 2018 2019" +/+/- Toni; so DN 165 ISO 0 165 15 9.09 T6ng thu ngSn sdch nha 8.718 11.679 15.513 2.961 33,96 3.834 32,83 olidc (trieu dong) So thue TNDN da thu dUtJC 1.635 830 1.107 (805) (49,24) 277 33,37 ttrieu d6ne> % & Ti trgng thu^TNDN so v6i 18,75 t6nfis^thu(%) S^DN nd thu^ (trieu dons) 47 So ti^n thu^ c6n nd dong 318 (triSu d6nEl Ty If s^ thu^ nd dong/so 19,45 thu^dathu(%) _ 7,H 7.14 (11,64) (62,08) 35 38 (12) (25.53) 727 630 409 128,62 87,59 56,91 0,03 0,42 8,57 (97) (13,34) 68,14 350,33 (30,68) (35,03) BANG 2: TINH HINH KIEM TRA VA TRUY THO THGE TNDN TREN DIA BAN HQYgN A LtfCfl GIAI DO^N 2017-2019 —t— •l^i^Hi^HHW^2018/2017 • 2019/2018 Chimn SSDNkiemlr,, Iruv thu (trieu ttdnj;) Xd phat (trieu dong) 'dng (trieu dong) Ining blnh/cuoc %0 in^Hmnut 30 30 30 i 273 147 420 14 348 270 618 20,6 lil 2A3 990 33 75 123 198 6,6 27,47 83,67 47,14 47,14 ^•l- 399 (27) 372 12,4 % J 114,66 (10) 60,19 60,19 N g u f l n : Chi c y c Thue huyen A Lt/cli cho thify, qud tnnh thtfc bidn Luat Doanh nghidp luon gap phai nhffng thdch thffc tdn tai, nhff: quy dinh phdp ludt phffc tap, dat nhieu yeu ciu, didu kien Ngoai ra, mdt sd mffc phi vd Id phi khdng bdp IJ tao chi phi hdnh chinh, chi phi dau tff, pbi va Id phi cao cho DN, hay quy dinh phdp ludt chffa rd rdng, khdng khd thi dd tao thdm cbi pbi cd hoi vd chi phi khdng chinh thffc cbo cac DN Dieu gdy tdn kdm, cdn trd cdc DN dlu tff phdt trien Bdn canh do, co 69,47% DN ddnh gid cao ve tidn ich cfia phin mdm, ffhg dung hd trd quyet todn thue Didu phdn dnh, cdc DN trdn dia ban da dan thao cdc thao tdc cdng nghd thdng tin giao dich Cac vffdng mac qua trinh kd khai, hodn thien bd sd quyd't todn thud'khi can ddu dffdc giai ddp cu the, rd rdng trdn hd thd'ng trffc tuyd'n va dffdc cdn bd thue hd trd xOf ly nhanh chdng Ve thue sudt thud TNDN Cd 75,79% DN mong mud'n dffdc giam mffc thue sudt thud TNDN de dch tu vdn va tdi dlu tff md rdng sdn xu^t, kinh doanh Didu ndy cho thay, cdc DN trdn dia bdn mong mudn dffdc giam mffc thue suat de phdt tridn san xuat, kinh doanh, nang cao kha nang canh tranh nh